buying
Stamp duty changes: a dated timeline since 2014 and what each one meant in pounds
Stamp duty changes in England and Northern Ireland since 2014: each date, the new rates and the pound effect on a £300,000 home, from GOV.UK rate pages.
- 4 min read
- Last reviewed 4 November 2026
- By Your Property Check team
Key answer
Part 1 of 6
The timeline
General information, not advice. Read our Terms. This page covers Stamp Duty Land Tax (SDLT) in England and Northern Ireland, with rates read on GOV.UK on 4 November 2026. Scotland charges LBTT and Wales charges LTT, with their own changes. Each row gives the effective date, not the date announced, because the GOV.UK rate pages we read do not state announcement dates. We calculate the pound effect on a £300,000 home for someone buying their only home, by hand from the published rates.
| Date | Change | Pound effect on a £300,000 main home | Source |
|---|---|---|---|
| 4 December 2014 | Rates in force from this date, charged on portions: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, 12% above | £5,000 | GOV.UK rates 2014 to 2020 |
| 1 April 2016 | 3% extra for buying an additional home | £0 for a main home; +£9,000 for an additional home | Same page |
| 22 November 2017 | First-time buyer relief: 0% to £300,000, 5% to £500,000 | £0 for a first-time buyer, against £5,000 | Same page |
| 8 July 2020 | Temporary nil band of £500,000 | £0 | GOV.UK temporary reduced rates |
| 1 April 2021 | Non-resident surcharge: rates 2 percentage points higher | +£6,000 for a non-UK resident | GOV.UK rates 2021 to 2022 |
| 1 July 2021 | Temporary nil band cut to £250,000 | £2,500 | Temporary reduced rates page |
| 1 October 2021 | Zero band back to £125,000 | £5,000 | Temporary reduced rates page |
| 23 September 2022 | Zero band raised to £250,000; first-time buyer relief to £425,000, price cap £625,000 | £2,500 | GOV.UK rates 2022 to 2024 |
| 31 October 2024 | Extra rate for additional homes raised from 3% to 5% | £0 for a main home; additional home from £11,500 to £17,500 | GOV.UK rates 2024 to 2025 |
| 1 April 2025 | Zero band back to £125,000; first-time buyer relief back to £300,000 and £500,000 | £5,000 | GOV.UK current rates |
Part 2 of 6
How the pounds are worked out
At £300,000 under the 2014 to 2020 rates, 0% applies to the first £125,000, 2% to the next £125,000 (£2,500) and 5% to the last £50,000 (£2,500): £5,000. When the zero band is £250,000, only the last £50,000 is taxed at 5%: £2,500. The additional-home figures add the extra percentage to the whole price: 3% of £300,000 is £9,000, and 5% is £15,000. So the current additional-home bill is £5,000 plus £15,000, or £20,000, which matches the GOV.UK example we use in stamp duty on a second home. The 1 April 2025 date is taken from GOV.UK's list, whose most recent rate document ends on 31 March 2025, and from the current rate page, which shows the £125,000 band.
Part 3 of 6
What was the stamp duty holiday?
GOV.UK says the temporary reduced rates ran in two stages. From 8 July 2020 to 30 June 2021 the nil band was £500,000. From 1 July 2021 to 30 September 2021 it was £250,000. From 1 October 2021 it returned to the standard £125,000. The 3% extra for additional homes still applied during both stages, with its own £500,000 and £250,000 thresholds.
Part 4 of 6
How changes affect a sale already under way
The date that counts is usually completion, not exchange. GOV.UK says of the temporary rates that the rate depends on when you complete, not when contracts were exchanged. There are exceptions: when the extra rate rose to 5% on 31 October 2024, GOV.UK says contracts exchanged before that date but completing on or after it pay the old 3%. Ask your conveyancer which date and rule applies to your purchase.
Part 5 of 6
Who is covered
The pound figures are for someone buying a single residential property in England or Northern Ireland, with no other home. Buying as a company, or as a non-UK resident, or replacing a main home, can change the answer, and the GOV.UK pages describe those cases. A first-time buyer pays less than the table shows once the price is within the relief limits, and nothing at all above the price cap. Check the rates page for your own case.
Part 6 of 6
What will change next?
We do not forecast Budget measures, and nothing here suggests a future rate. GOV.UK's current rate page is the place to check before you commit. Use the stamp duty calculator for today's figures, see first-time buyer rates, and read the SDLT entry for the term. The three nations are compared in stamp duty in England, Scotland and Wales.
This page is general information, not advice.
Our take
Work out the bill on today's rates, not last year's
Stamp duty changed most recently on 1 April 2025, when the zero rate band returned to £125,000 and first-time buyer relief to £300,000. On a £300,000 main home in England that raised the bill from £2,500 to £5,000. We think the common mistake is to quote a figure from a news story that predates the change.
Our free stamp duty calculator works out SDLT, LBTT and LTT, including first-time buyer and additional-property rates, so you can see the tax on your own price and nation. It is a good check before you agree a budget, alongside your solicitor's final figure.
Our opinion, drawn from the facts on this page: not advice and not a forecast. We earn from OfferCheck reports and from introducing sellers to cash buyers, so weigh it with that in mind (see our disclosure). We are not authorised or regulated by the FCA.
Questions, answered
Frequently asked questions
When did stamp duty last change?
What was the stamp duty holiday?
What will change next?
How do changes affect buyers already in a sale?
Do these changes apply in Scotland and Wales?
Where this comes from
Sources
- GOV.UK: Stamp Duty Land Tax residential property rates
- GOV.UK: Rates and allowances, Stamp Duty Land Tax
- GOV.UK: Stamp Duty Land Tax temporary reduced rates
- GOV.UK: Stamp Duty Land Tax rates 23 September 2022 to 30 October 2024
Last reviewed 4 November 2026 by the Your Property Check team. This page is general information, not legal, tax or financial advice. For your own situation, speak to a conveyancing solicitor or another qualified professional.